H5322

South Carolina H5322 amends tax law to allow redemption of delinquent taxes by the defaulting taxpayer or others within twelve months.

South Carolina H5322 amends Section 12-51-90 of the South Carolina Code to expand who can redeem delinquent taxes. The defaulting taxpayer, any other individual or entity, any grantee from the owner, or any mortgage or judgment creditor can redeem each item of real estate by paying the person officially charged with the collection of delinquent taxes, assessments, penalties, and costs, together with interest. If the purchaser assigns their interest in any real property purchased at a delinquent tax sale, the grantee from the successful bidder must provide a conveyance to the tax collector.